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Please note: This item is from our archives and was published in 2007. It is provided for historical reference. The content may be out of date and links may no longer function.
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EMPLOYEE BENEFITS The U.S. Department of Labor clarified how employers can offer health savings accounts (HSAs) to employees without triggering Employee Retirement Income Security Act (ERISA) requirements. Field Assistance Bulletin 2006-02 ( www.dol.gov/ebsa/regs/fab_2006-2.html ) explains some points that have continued to draw questions from employers since a bulletin two years ago (2004-01).
The latest guidance clarifies that HSAs do not constitute employee benefit plans under ERISA even when employers pay account fees on behalf of employees, or when employers open accounts for employees and deposit funds without asking employees’ consent.
The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format.
